A: When a user registers their Calculus account for the first time, they will be prompted to consent to or reject e-consent before proceeding to the next step. They can change their election later, even after 1042-S forms are produced for that tax year and the year has been locked.
If e-consent is provided, the 1042-S form will be available under their "Tax Forms" page.
For more information please see, Electronic 1042-S Consent